August 7, 2025

Stock Grants, Tax Incentives, and Fiduciary Reality: A Reappraisal of Voluntary Equity Distribution

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Non-ERISA equity programs struggle to deliver widespread ownership due to reliance on corporate discretion.
The study critiques existing tax-incentivized equity compensation models, arguing they expose workers to concentration risk.
ESOPs are proposed as superior structures for fostering employee ownership, offering regulatory protections and governance.
Policy recommendations aim to reform ESOP liquidity and diversification, framing inclusive equity as essential for sustainable capitalism.

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This paper analyzes fiduciary law's role in enhancing employee ownership via ESOPs, suggesting policy reforms for broader participation.

D.O. Frederick (2025) studied this question.

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